CONG TY Co PHAN XAY LAP DAU Kill MIEN TRUNG

BAO CAO TAX CHINH DA. MAX MEM TOAN Cho nam tai chinh ket thac ngay 31 titling 12 nam 2010

CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tba nha EVN Land Central, 78A Duy Tan, qu4n Hai Chau Thanh plt Da Nang, CHXHCN V ie't Nam

MVC LVC

NOI DUNG TRANG

BAO CAO CUA BAN TONG GL\M DOC 1

BAO CAO KIEM TOAN 2

BANG CAN DOI KE TOAN 3 - 4

BAO CAO KET QUA HOAT BONG KINH DOAN1-1 5

BAO CAO LUU CHUAN TIEN TT 6

THUYET MINH BAO CAO TAI CHINH 7 - 20

TOng Giam dOc

Ngay 16 thong 3 nam 2011

CONIC TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tea nha EVN Land Central, 78A Etiy Tan, quan Hai Chau Thanh ph6 Da 'sang, CHXHCN Viet Nam

B k0 CAO CUA BAN TONG CLAM DOC

Ban TOng Clam doc Cong ty Co plian XAy lip Diu khi Mien Trung (sau day pi tat la "Con; ty") de trinh bao cao nay ding veri bao cao tai chinh ctia C6ng ty cho nam tai chinh ket thOc ngay 31 thong 12 nam 2010.

HOI BONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua HOt citing Quan tri va Ban Tong Giam d6c COng ty da dieu hanh Cong ty trong nam va den ngay lap bao cao nay Om:

HOi done Quin tri Ong Iran Xuan MO Ong BOi C6ng Toanh Ong Biti Tien Thanh Ong Nguyen Tien Hung Ong NO Gian4 Nam Ba Phan Thi Hang Ducrng

Ban Tong Guam cleic Ong BOi Cong Toanh Ong Ng6 Giang Nam

Ong Vtrong Minh Son Ong Nguyen Dinh Phtrac Ong Vtrong Duy TO

TRACH NHItM CUA BAN TONG GIAM DOC

Ban TOng Giam dOc Cong ty co tr,ich nhiem lap bao cao tai chinh hang nam phan . anh . m8t cach trung thuc va hqp lY tinh hlnh tai chinh cling nhu lc& qua hoot dOng kinh doanh va firth hinhltru chuyen tien to cua COng ty trong nam. Trong viec lap cac bao cao tai chin nay, Ban Tong Giam doc duqc yeu ciuphai:

• Lua than cac chinh sach ke Loan thich hap va ap dung cac chinh sach do m*t cach nhat quan; • Dua ra cac xet doan va trac tin mOt cach hap ly va than trang; • Neu ro cac nguyen tic ke roan thich hap co cluqc tuan this hay kitting, co nhQng ap dung sai loch trang yeti can

duct Ong b6 va giai thich trong bao cao tat chinh hay khOng; • Lap bao cao tai chinh tren co :• hoot dOng lien ttic nit trutrng hap khong the cho ring Cong ty se tiep tic hog

Ong kinh doanh; va • Thiet ke va thuc hien he th6ng kiem soar n6i 138 mOt cach hint hieu cho muc dick lap va trinh bay bao cao tai

chinh hap ly nhim han the riti ro va gian tan.

Ban Tong Giam doc Cong ty chiu trach nhiem dam bao rang se. ke wan duqc ghi chdp milt cach phis hqp de phan anh mot cach hqp ly tinh hinh tai chinh cua Cong ty 0 ba 61 diem nao va dam bao rang bao cao tai chinh tuan thd cac Chuan muc Ice roan Viet Nam, He thong ke Viet Nam tea cac quy dinh hien hanh co lien quan tai Viet Nam. Ban Tong Giam doe ding c liu mach nhi" dam bao an toan cho tai sin cua °Ong ty va thuc hien cac bien Oar: thich hap de ngan chart va ph it hien c; anh vi gian lan va sai pham khac.

Ban T6ng Giam d6c xic nhan ring C g ty da man chit cac yeu ciu neu men trong viec tap bao cao tai chinh.

Cher tich Uy vien Uy vien Uy vial (BO nhiem ngay 01 thong 01 nam 2010) Uy vien (B6 nhiem ngay 01 thing 01 nam 2010) Trq ly

Tong Giam d6c PhO Tong Giam clec (B6 nhiem ngay 01 thing 01 nam 2010 va mien nhi0i ngay 10 thong 12 nam 2010) PIO T6ng Giant cl6c Ph6 TOng Clam (Ric (B6 nhiem nay 21 thong 8 nam 2010) Pho Tong Giant d8c (B6 nhi0i ngay 21 than 8 nam 2010)

1

Deloitte Cong ty TNHH Deloitte Viet Nam Tang 12A. Tba °ha Vinaconex 34 Lang Ha. Quan DOng Da, Ha N0i, Viet Nam Tel +84 (0)4 6288 3568

Fax +84 (0)4 6288 5678

wwwdeloitte comfvn

Sc: /Deloitte-AUDHN-RE

BAO CAO KIEM TOAN

Kirsh c6 tieing HO clang Quin ttiva Ban Tang Clam dac Cong ty Ca phtm My lap DAu khi Mien Trung

Chang toi da kiem toan bang can elt.i ke toan toi ngay 31 thang 12 nam 2010 ding veri bao cao kdt qua hoot dOng kinh doanh, bdo cao Itru chuyen tien to cho nam tai chinh ket thilc cung ngay va thuyet minh bdo cao tai chinh kern theo (goi chung la "bao cao tai chinh") cua Cong ty Co phin Xay lip Dau khf Mien Trung tat la ty"), tir trang 3 den trang 20. Cac bao CAD chinh kern theo kh6ng nham phan anh tinh hinh tai chinh, ket qua hoat dOng kinh doanh va firth hinh Itru chuyen tien to theo cac nguyen tic va thong 14 kd toan duqc chap nhan chung tai cac nuerc khfic ngoai Viet Nam.

Trach nhiem cua Ban Tang Giam 16c Ira Kiem toan vien

Nhu da trinh bay trong Bao car) cua Ban Tong Giam dac toi trang 1, Ban Tang Giam dac Ong ty co trach nhiem lap cac bao cao tai chinh. Trach nhii m cua chUng toi la dua ray kien ye cac bao cao tai chinh nay Oa tren kdt qua cua cuen kiem toan.

Ca so gua y kien

Chung toi da thuc hien kiem toan th.to cac Chun muc kiem toan Viet Nam. Cac Chub muc nay yeu cau chUng toi phai lap kd hoach va tturc hien Ong viec kiem toan dd dat duqc so dam bao hqp ly rang cac bao cao tai chinh khong co cac sai sot acing yeti. Cong viec kiem toan bao gam viec kiem tra, tren co so chon m$u, cac .bing chUng xac minh cho cac s6 lieu va cac thong ti 1 trinh bay tren bao cao tai chinh. Chung toi cung (tang theri tien hanh danh gia cac nguyen tac ke toan duqc Ap dong va nhOng Ink tinh quan trong dm Ban Tang Giam dOc, Ong nhu cach trinh bay tong quilt cua cac bdo cao tai ch . nh. Chting tai tin tuerng rang clang viec kiem toan da cung cap nha.ng ca hop IY cho y kien cua chung toi.

V kiin

Theo Y kien cua chung UM, bao cao tai chinh kern theo da phan anh trung thuc va hop iy, tren cac khia canh tong yeu, tinh hinh tai chinh cult C6ng ty tai ngay 31 trang 12 nam 2010 Ong nhu ket qua hoot dOns kinh doanh va tinh hinh luu chuyen lien to cho nam tai chinh ket tit& cung ngay, phir hqp yeti cac Chuan muc ke toan Viet Nam, He thong ke wen Viet Nam va cac quy Binh hien hanh co lien quan tai Viet Nam.

nlxb ng PIM Tong Clam din Chang chi Kiem toan vien so D.003 , )/KTV

Thay va dql din cho LONG TY TNHH DELOITTE VI CT NAM

Ngdy 16 thcing 3 nam 2011 Ha Npi, CHXHCN 61101 Nam

Itianh vier,

Kicm toan.Ttr van Thu'e.•ll• vat Tai chinh.Ttr vat Giiii phap. Deloitte Touche Tohmatsu Limited

Ntayin Quang Trung Kiem twin vial) Chung chi Klein toan vien so 0733/KTV

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRU NG Toa nha EVN Land Central. 78A Duy Tan, quan Ilai Chau Thanh ph,5 Da Kim!. CI-IXFICN viet Nam

Ban cao tai chinh Cho 'tam tai chinh kat auk ngay 31/12/2010

BANG CAN DOI ICE TOAN Tai ngay 31 thing 12 nam 2010

MAU SO B 01-DN Dan vi: VND

TAI SAN Ma so

Thuyet minh 31/12/2010 31/12/2009

A - TAI SAN NGAN HAN 100 314.323.340.003 134.012.151.868

(100=110+130+140+150) - Tien Va cac khoan twang dao -ng tien 110 5 29.502.757.550 10.676.342.639

1. Tian III 3.502.757.550 10.676.342.639

2. Cac khoan tuong duang tiin 112 26.000.000.000 -

II- Cie khoin phai thu itgart Iran 130 161.117.314.648 68.012.391.282

1. Phai thu khach hang 131 62.552.398.062 63.720.168.053

2. Tra tru6c cho nguai ban 132 19.314.890.899 2.976.745.784

3 . Phai thu then tien di5 ke ho och hop thing )(ay dtmg

134 72.941.167.770 -

4 . Cac khoan phai thu khac 135 6.777.846.900 1.315.477.445

5 . Du phong cac khoan phai ihu ngan han khO doi 139 (468.988.983) -

III- Hang ton kho 140 6 103.932.684.480 50.528.990.583

1 Hang ton kho 141 103.932.684.480 50.528.990.583

IV- Tai san ngrin Iran khaic 150 19.770.583.325 4.794.427.364 4.347.811.855 - 1. Chi phi tra truac ngin hart 151

2. Thue GTGT duce khau tri 152 4.293.889.785 -

3 . Tai san ngin han khac 158 11.128.881.685 4.794.427.364

B- TAI SAN DAI HAN 200 313.771.670.178 52.810.120.895

(200 = 220+250+260) - Till san co dinh 220 83.201.224.966 40.999.665.490

1. Tai san c6 dinh him hinh 221 7 61.323.559.924 40.799.112.699

- Nguyen gici 222 89.420.845.207 60.882.795.764

- Glair, hao mon lup Ice 223 (28.097.285.283) (20.083.683.065)

2. Tai san c6 dinh vo hinh 227 21.936.667 3.603.600

- Nguyen gia 228 38.000.000 13.000.000

- Gici fri hao mon lu)7 Ice 229 (16.063.333) (9.396.400)

3. Chi phi xay dung cc; ban d:T dang 230 8 21.855.728.375 196.949.191

II- Bat Ong san dau tu• 240 9 180.605.388.750 -

- Nguyen gia 241 181.013.000.000 -

- Gici tri hao man !icy lce 242 (407.611.250) -

III - Cac khoin dAu ttr tai chi th dai han 250 34.100.000.000 -

1. Dau to vao cOng ty lien ke: 252 10 22.800.000.000 - 2. Dau to dai han khac 258 11 11.300.000.000 -

IV- Tai sari dai han khac 260 15.865.056.462 11.810.455.405

1. Chi phi tra truac dai han 261 12 15.865.056.462 11.810.455.405

TONG CS NG TAI SAN 270 :-: 100 + 200) 270 628.095.010.181 186.822.272.763

Ccic thuye't minh tic trang 7 cl"?.? tiang 20 la mat bd phan hop thanh cita btio cao tai chinh

3

Hui COng Toanh Tong Giant Mk

Ngay 16 thong 3 kin? 2011

CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG TOa nha EVN Land Central, 78A Duy Tan, qu4n Hai Chau Thanh ph6 Da King, CHXHCN ViOt Nam

Rao cao tai chinh Cho nAm tai chinh ke't thtic ngay 31/12/2010

BANG CAN DOI KE TOAN (Ti6p theo) Tai ngay 31 thong 12 ncim 2010

MAU SO B 01-DN Dan vi: VND

NGUON VON

10:1 Thuyet mink

31/12/2010 31/122009

A- NQ PHAI TRA (300 = 310 + 330) 300 464.411.350.372 133.901.637.420

I- No' ngin han 310 355.329.560.973 133.157.995.745

I. Vay va no' ngin hp 311 13 132.691.910.740 26.224.762.774

2. Phai tra ngintri ban 312 107.636.749.041 67.183.471.821

3. Ngutri mua tra tien tnr6c 313 80.093.198.841 13.561.555.024

4. Thud va cac khoim phai n6p Nha nuac 314 14 7.000.458.865 5.637.268.322

5. Phai tra nguOi lao dOng 315 15.641.570.899 5.312.888.525

6. Chi phi phai tra 316 11.430.614.101 - 7. Cac khan phai tra, phai n6p ngin han khac 319 1.381.755.926 15.462.689.279

8. Quy khen thui;mg, phut lori 323 (546.697.440) (224.640.000)

II- fkict dal ban 330 109.081.789.399 743.641.675 1 Vay va no dai hp 334 109.107.336.841 745.646.696

2. 4 • Du phong trg cap mat vi0c lam 336 (25.547.442) (2.005.021)

B- NGUON VON 400 163.683.659.809 52.920.635.343

(400 = 410) 1- Von c$ &mg 410 16 163.683.659.809 52.920.635.343

1. V6n 4i6u 4 4 1 150.000.000.000 50.000.000.000

2. Loi nhuan sau thud chua pl - an ph6i 420 2.920.635.343 13.683.659.809

TONG CONG NGIRYITT5IT440 = + 400) 440 628.095.010.181 186.822.272.763

VO Van Dub' Ke toan truerng

Cac thuyet mink tit trang 7 dent ang 20 la mat ba phan hop thanh cita bcio cao tai chinh

4

Bui Cong Toanh Tong Giam doe

:Algesy 16 thong 3 'lam 2011

Vu Van DuAn Ke Wan tru-6ng

p30036 O _

CONG TY CO PHA

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XAY LAP DAy MIEN TR

CONG TY CO PHAN XAY LAP 1)AU KHi MIEN TRUNG Tata nha EVN Land Central, 78A )u) Tan, quan Hai Chau Bao cao tai chin!'

Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tat chinh ket thud ngay 31/12/2010

BAO ('AO KET QUA HOAT BONG KINH DOANH Cho min? rai chinh kAt thlic ngay 31 thong 12 nam 2010

MAU SO B 02-DN Don vi: VND

CHi TIED Ma se)

Thuye't

Minh Nam 2010

1. Doanh thu ban hang va cung cap dich vu 01 17 470.969.715.735

2. Doanh thu thuan N4' ban Ilan va cung cap dich vu (10=01) 10 470.969.715.735

3. Gia von hang ban va dich vu .:ung cap 11 18 405.599.483.582

4. Loi nhuan Op v''' ban hAng va cung cap did) vu (20=10-11) 20 65.370.232.153

5. Doanh thu heat CIOng tai chin!. 21 2.929.249.255

6. Chi phi tai chinh 22 19.793.985.642

Trong do: Chi phi (di vay 23 19.591.408.404

7. Chi phi ban hang 24 794.648.817

8. Chi phi quanljr .doanh nghiOp 25 18.885.444.611

9. 1.44 nhuan thuan tir hoot Ong kink doanh 30 28.825.402.338

(30 = 20+21-22-24-25) 10. Thu nhap khac 31 1.255.107.660

II. Chi phi khac 32 564.545.628

12. Loi nhuan khac (40=31-32) 40 690.562.032

13. T6ng Ic•i nhu(in ke toan trulvc thuki (50=30 i•40) 50 29.515.964.370

14. Chi phi thuC., TNDN ilin hank 51 19 7.378.991.093

15. Loi nhuan sau thue TNDN 160=50-51) 60 22.136.973.277

16. Lai co ban [ten cophi6. 1.1

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70 20 1.586

Cac thuyk minh to trang 7 cljn (tang 201a mot 66 phan hop thanh ctia bcio ccio tai chinh

5

VO Viin Dian Ke toan truirng

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tea nha EVN Land Central, 78A Duy Tan, quan Hai Chau Thanh pho Da Nang, CHXHCN "itt Nam

Bao cao tai chinh Cho nam tai chinh ket thCic ngay 31/12/2010

BAO CAO LU U CHUYEN TIEN TE Cho nam tai chinh kit thac ngay 31 thang 12 nam 2010

MAU SO B 03-DN Dan vi: VND

CHI TIEU MA so Nam 2010

I. Ltru chuyen tien tir hoot Ong kinh doanh 1. Lqi nhukin trtrac thus 01 29.515.964.370 2. Di& chinh cho cdc khodn

- Ithau hao TSCD 02 9.426.816.696 - Cac khoan du pitting 03 468.988.983 - Lai tit hoat dOng dau to 05 (2.929.252.783) - Chi phi lai vay 06 19.591.408.404

3. Lqi nhuiln tir hoot dung kinh doanh truck thay &id vim Itru d(ing 08 56.073.925.670 - (Tang) cac khoan phai tht 09 (93.573.912.349) - (Tang) hang ton kho 10 (53.403.693.897) - Giarn cac khoan phai tra (khOng bao g6m lai vay phai tra, thu TNDN phai Op)

11 74.335.504.844

- (Tang) chi phi tra truoc 12 (19.030.757.018) - Titn lai vay da tra 13 (14.935.969.478) - Thue thu nhap doanh ngh:ep da nUp 14 (2.551.237.916) - Titn chi khac cho hoat c161g kinh doanh 16 (147.491.233) Ltru chuyen tien than tir hoot ging kinh doanh 20 (53.233.631.377)

11. Ltru chuyen tien tir hoot dung dim to 1. Ti/n chi dt mua sam, xay dung TSCD va cac tai san dai han khac 21 (217.458.068.110)

2. Titn thu tir thanh 1 ,, nhuong ban TSCD va cac tai san dai han khac 22 49.038.060 3. Tien thu lai tien giri, c6 tirc Igi nhuan dirgc chia 27 2.929.252.783

Luu chuyen tien thuAn tir hoot Ong dAu tir 30 (214.479.777.267) III. Ltru ditty& tien 0- hoot dOng tai chinh I. Tien thu dr phat hanh c6 ph i6u, nhan von Op dm cac c6 clang 31 82.960.985.444 2. Tien vay ngan han, dai han nhAn dtroc 33 296.692.623.819

3. Titn chi tra no g6c vay 34 (81.863.785.708) 4. CO ttic, loinhuan da tra clli cac co clang 36 (11.250.000.000)

Ltru chuyen tien thufin tir hoot dung till chinh 40 286.539.823.555 Ltru chuyen tien thuAn trnng nAm (50=20+30+40) 50 18.826.414.911 Tien va twang doting tien dAu nAm 60 10.676.342.639

Tien va twang dtrcrng den cu6i nAm (70-50+60).-- 70 29.502.757.550

Th8ng tin b6 sung cho cac khoin phi lien

Trong nAm T6ng Cong ty CO phan lap Dau khi Vitt Nam Op von bang tai san co dinh va no phai tra vdri gia tri Ian lucrt la 12.124.202.428 do va 4.914.812.118 d6ng. Vi vay mot khan tien twang Ung da dtroc dieu chinh

giam cac khoan tien chi dt mua sam tai san c6 dinh va tien thu tir phat hanh co phieu, nhan von c co (long.

g Toanh m doe

Ngay 16 thang 3 nam 2011

Cac thuyit minh ni trang 7 din trang 20 la mot by phan hap thanh mkt bao ccio tai chinh

6

CONG TY CO PHAN XAY LAP DAU Miff MIEN TRUNG Toa nha EVN Land Central, 78A Duy Tan, quail Hai Chau Thanh phe Da Nang, CHXHCN Viet Nam

THUYET MINH BAO CAO TM CHINH Cite thuyit mink net), is mOt b0 pl'dn hpp thanh va can dup.c dpc clang

Belo cao tai chinh Cho nam tai chinh ket thilc ngay 31/12/2010

MAU SO B 09-DN Mai vol bao cao tai chinh kem theo

1. THONG TIN KHAI QUAT

Hinh thi•c sir ham vein

Cieng ty Co phAn Xay lip Diu khi Mien Trung (gni tit la "Deng ty") duruc thanh lap then Quyet dinh 965/QD-XLDK ngay 1( thing 11 nam 2009 dm Heti clAng Quan tri Tong Cong ty Co phin Xfiy lap Dau khi Viet Nam, tren ca so chuyen doi C6ng ty TNHH Met thanh vien Xay lip Dau khi Mien Trung thanh ding ty co phan. C6ng ty hog deng theo Gay chimg nhan ,dang 1c5r kinh doanh citing ty phan so

4300368987 do Se Ke 1 oach va Dau to thanh ph6 Da Ning cap, dang ky tan dau ngay 22 thang 11 nam 2009, sCra dei Ian 2 cCia 3iay chimg nhin dang kjr kinh doanh ngay 5 thang 8 nam 2010.

Von dieu le theo Giiy chimg nhan dang kjr kinh doanh la 150 ty' ding.

Tang se nhan vien cda Cong ty tai ngay 31 than 12 nam 2010 la 470 ngutri (ngay 31 thang 12 nam 2009 la 242 nguai).

Nganh nghe kinh doanh va hoot Ong chinh

Dau to xay dung cac ding trinh ha tang kF thuat, cAu duong, cong trinh din dung, ding nghiep trong

va ngoai nganh dau khi; xay dung cac ding trinh thay san lip mat bAng;

DAu to xay lip cac , :Ong trinh chuyen nganh dAu khi; xay dung cac cong trinh de ke, ciu cang;

San xuat kinh doan 1 be tong thucmg pham, khoan phi da n6 min, khai thfic mo; san xuat kinh doanh

vat lieu xay dtmg; sin xuat cac san pham co khi, ch6ng An mon kim loai;

Bao duOng situ chaa tau chuyen va cac phuong tien n6i; the tao lip dat ben china xang, khi haa tong,

ch(ra =etc. bon chic ao luc va he thong Ong nghe;

Lap dAt he thcing may mac thiet bi cOng nghe, thiet bi dieu khien to dOng, hea trong cac nha may Ong nghiep; lap dat he theng duong day tai dien den 35 KV va cac he thong dien clan dung, cong nghiep; dAu to kinh doanh bat Ong san; va

Kinh doanh Ichach san, nha hang, rirqu bia, karaoke, massage va cac dich vu lien quan den khach

san.

2. CO SO LAP BAO CA') TAI CHINH VA Kir ICE TOAN

Ccr sO lap bao cat) tai chinh

Bao cao tai chinh kern theo dirge trinh bay bAng Deng Viet Nam (VND), theo nguyen tic gia g6c va

hcrp vii cac Chub muc ke toan Viet Nam, He thong ke toan Viet Nam va cac guy dinh hien hanh co lien quan tai Viet Nam.

Ky ke toan

Nam tai chinh cha Con; ty bit dAu tir ngay 01 thang 01 va ket thtic vao ngay 31 thing 12 nam during

lich.

7

CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNC Tea nha EVN Land Central, 78A Duy Tan, quail Hai Chau Bao cao tai chinh Thanh pho Da Nang, CHXHCN viet Nam Cho ram tai chinh ket thac ngay 31/12/2010

THUYET MINH BAO CAO TAI CHINH (Tie!) theo) MAU SO B 09-DN Cac thuyit minh nay is mot b(3 pkOn hqp thanh va can cluqc cloc cleing thai vat bao cao tat chinh kem theo

3. HUONG DAN KE T0.01 MOI DA BAN HANH NHUNG CHIA AP DUNG

Ngay 6 thang 11 nam 2(09, Be Tai chinh da ban hanh Th64 to s6 210/2009/1T-13TC ("Thong tu 210") huong dan ap clung Chub muc BA° cao tai chinh Odic to ve trinh bay brio cao tai chinh va thuyet minh th8ng tin del vai cac tong co tai chinh. Viec . ap dung Thong tu 210 se yeu cau trinh bay cac thong tin ding nhu anh lartmg cat viec trinh bay nay d6i vai met s8 cac deg co tai chinh nit& djnh trong bao cao tai chinh cua doanh nghie.p. Thong tu nay se CO hieu loc cho nam tai chinh ket thac vao hoac sau ngay 31 thing 12 nam 2011. Ban T8ng Giant d6c C6ng ty dang dank gia mix de anh hung cua viec ap clung ThOng tu nay den bito cao tai chinh trong prong lai caa Cong ty.

4. TOM TAT CAC CHINN SACH Kt TOAN CHU YEU

Sau day la cac chinh sac -1 Ice tan chit Ou dtroc Cong ry ap dung trong viec lap bao cao tai chinh:

Ink tinh ke toan

Viec lap bao cao tai chinh tuan thu theo cac Chuan muc ke toan Viet Nam, He th6ng ke toan Viet Nam va cac quy djnh hien hi rth co lien quan tai Viet Nam yeu cAu Ban Tong Giam d6c phai CO nhang utrc tinh va gia djnh arth huCrng den s8 lieu bao cao ve ding no, tai san va viec trinh bay cac khoan cling no va tai san tiem tang tai ngay lap bao cao tai chinh cang nhu cac so lieu bao cao ye doanh thu va chi phi trong at& nam hoat (181 g. Ket qua hoot Ong kinh doanh thuc to co the khac vai cac ix& tinh, gia djnh dat ra.

Tien va cac khan Mon (Wang tien

Tien va cac khoan thong ducrng tien bao g8m tien mat tai quy, cac khoan tien giri khong ky han, cac . khoan tu ngan han, kha nang thanh khoan cao, dee dang chuyen dOi thanh tien va it rill ro lien quan den viec hien Ong gia tii.

Cac khoin phai thu va do phbng nq kith dtti

Do phbng phai thu 166 Joi dtroc trich lap cho nhang khoan phai thu da qua han thanh toan tir sau thang tro len, hoac cite khoim phai thu ma ngutri no kite co kha nang thanh man do bi thanh 19, pha san hay cac kh6 khan tucrng to.

Hang t6n kho

Hang ton kho &roc xac djnh tren co , stf gia thap hon gab gia ,g6c va gift tri thuan c6 the thoc hien chroc. Gia goc hang tan kho bao Om chi phi . nguyen vat lieu live tiep, chi phi lao dOng troc tiep va chi phi san xuat chung, neu c6, de c 6 ducic hang ton kho o dia diem va trang thai hien tai. Gia gOc cua hang ton kho duoc xac djnh theo phu'mg phap binh quart gia quyen. Gia tri thuan co the thoc hien dove ducrc xac djnh bang gia ban uac tinh t it cac chi phi de hoan thanh cung chi phi tiep thj, ban hang va phan phoi Oat sinh.

Do phbng giam gia han; t6n kho cua Cong ty &roc trich lap theo cac quy djnh ke man hien hanh. Theo do, Gong ty dtroc phep trich lap do pitting giam gia hang ton kho 16i th&i, hong, kern pham chit va trong trutrng hqp gia tri g6c cua hang ton kho cao hon gia tri thuan co the thoc hien ducc tai ngay ket thac nien de ke toan. Tuy nhien, two danh gia cua COng ty, tai ngay 31 thang 12 nam 2010, Cong ty khong co vat nr, hang hoa ton kho lOi thtri, hong, kern pharn chat nen kh6ng trich lap do phbng giam gia hang ton kho.

8

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRU NG Ina nhi EVN Land Central, 78A Duy Tan, quan Hai Chau Thanh ph6 Da Nang, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyit minh nay fa mot bo pi Ora hop thetnh va can cittqc cloc (king then vai bcio ccio tat chinh Item theo

4. TOM TAT CAC CHiTH SACH KE TOAN CHU YEU (Tiep theo)

Tai san c6 djnh hem hinh va khiu hao

Tai san c6 djnh hau Wan dugc trinh bay theo nguyen gia trir gia trj hao mon luy ke. Nguyengia tai san c8 djnh hau hinh bao g8m gii mua va toan by cac chi phi lien quan khic lien quan truc tiep den viec dua tai san vao trong thai sir sang sir dung.

Nguyen gia tai san c6 d.nh hau hinh do ty lim, ty say dung bao g6m chi phi xay dung, chi phi san suit thuc to phat sinh cong chi phi lip dat va chay thir.

Tai san c6 . dinh hau hinli dugc khau hao theo phuang phap duang thing (Iva tren thai gian hau dung trac tinh, cu the nhu sau:

S6 2010, nam

Nha cira, vat kien truc 5 - 25 May mac, thiet bj . 5 - 10 Phtrcmg tien van tit, thie: bi truyen can 5 - 7 Thiel bi quan lyt 3 - 7

Tai san khac 4

Chi phi say dung co. bun do. clang

Cac tai san dang trong qua trinh say dung phyc vu muc dich san suit, cho thud, quan trj hoac cho bit Icj( muc dich nao kit& dugc ghi nhan theo gia g6c. Chi phi nay bao Om chi phi dich vu va chi phi lai vay co

lien quan phu hgp vai chinh sach ke toan . ctia COng ty. Vic tinh khau hao cac tai san nay dugc ap dung giong nhueitc-qtisin-khaebtn-clau tir-khi-tai -san-e-v-ao-nitng-thai-san sang sir dung.

Bit gong san tu•

Bat Ong san Au tu bao gOm quytn sir dung dat va nha strong, vat kin truc do cong ty nim gier nhim muc dich thu Igi to vie( cho thud hoac cll.& tang gia dugc trinh bay theo nguyen gia trir gia trj hao mon 10y ke. Nguyen gia cila bat ding san ethu tu dugc mua bao gom gia mua va cac chi phi lien quan truc tiep nhu phi djch vu tu van ve lust phi!) lien quan, thud trust ba va chi phi giao djch lien quan Ichic. Nguyen gia bat Ong san dau tu '.1,r say la gia tri quyet toan cong trinh hoac cac chi phi lien quan truc tiep dm bat dung san dau tu.

Bit Ong san du to dugc khau hao then phuang phap duang thing Wen thai gian hum dung udc tinh trong yang 20 nam. Quyen sCr dung dat khong co thei han khong dugc khau hao.

Cac khofin tra truck did han

Chi phi tra trugc dal han the hien gia trj con lai cua cac khoan chi phi co the tang lai Igi ich kinh to trong tuong lai cho Cong ty vii thtri han tir mOt nam tra len. Cac chi phi nay dugc von hoa dual hinh thin; cac kh.oan tra truck dai han va duct phan b6 vaoket qua host dOng kinh doanh sir dung phuang phap duang thang trong vOng ba theo cac quy djnh . toan hien hinh.

Hop ding say dung

Khi ket qua thuc hien h7p d6ng say dtmg co the dugc trot tinh cach clang tin cay, doanh thu va chi phi lien quan den hgp dUng duce ghi nhan tuong img vvi phan cOng viec da Iran thinh tai ngay ket that nien dO ke toan dugc tinh bang tj , le phan tram gina chi phi phat sinh cua phan cOng viec da hoan thinh tat that diem ket thuc ke loan so ran [Ong ch phi du loan cna hgp demg, ngoai urn ru rig Ityp clti Ylii nay khong tucmg duang yen phin kh6i lucmg say lap da hoan thanh. Khoin chi phi nay co the bao gem cac chi phi phu them, cUc khan boi thutmg va chi thutmg thi,rc hien hgp clOng theo thda thuan vai Ichich hang.

Khi ket qua thuc hien h yp ding say dung khong the dugc trot tinh mgt cich ding tin clay, doanh thu chi dugc ghi nhan tuong dtrong vai chi phi cita hop dong da phat sinh ma viec dugc hoin tra la tuong doi chic chin.

Bio eat) tai chinh Cho nam tai chinh ket thuc ngay 31/12/2010

MAU SO B 09-DN

9

CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG TOa nha EVN Land Central, 78A Duy Tan, quan Hai Chau Thanh ph6 Da King, CHXHCN Viet Nam

Bao cao tai chinh Cho nam tai chinh ket thec ngay 31/12/2010

THUYET, MINH BAO CAO TAI CHINH (Titp theo) MAU SO B 09-DN Cac thuyet minh nay is mot b -ci phOn hop thanh va can cluvc cloc clang that vat bcio cao tat chinh kern theo

4. TOM TAT CAC CHINH SACH KE TOAN CHO YEU (Tiip theo)

Hqp ding xay dqng (tit p theo)

Khi tong chi phi that hien hop dOng co thd vtrot qua tong doanh thu dm hop deng, khoan 16 ink tinh

&roc ghi nhan ngay vao phi.

Lai tin girt dtroc ghi nhan tren ca so den tich, &roc xac dinh tren s6 du cac tai khoan tidn gal va lai sudt ap dung.

Chi phi di vay

Chi phi di vay lien quan troc tip ddri viec mua, dau ttr xay dung hoac san xuat nhang tai san can met thei gian !Arcing doi dai hoan thinh dua vac) sir dung hoac kinh doanh duoc Ong vao nguyen gia tai san cho den khi tai san d6 &roc dua vao se dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec diu to tom thei cac khoal vay dtroc ghi giam nguyen gia tai san c6 lien quan.

Tat ca cac chi phi lai va) lchac duqc ghi nhan vao bao cao ket qua hog Ong kinh doanh khi phat sinh.

Clic khan du- phang

Cac khoan dkr phOng duce ghi nhan khi Cong ty c6 nghia vu no hien tai do kdt qui W. met so kien da xay ra, va Cong ty c6 kha nang phai thanh toan nghia vu nay. Cac khoan do phong ducic xac dinh tren ca so trek tinh cea Ban Tong Giam doe ve cac khoan chi phi can thiet de thanh toan nghia vu rig nay tai ngay ket thee nien ke toan.

Thud

Thud thu nhap doanh ngliep thd hien tong gia tri dm so thud phai tra hien tai va so thud hoan lai.

S6 thud phai tra hien tai &roc tinh dua tren thu nhap chit' thud' trong nam. Thu nhap chiu thud Ichac voi lqi nhuan thuan &roc trinh bay tren bao cao ket qua hog Ong kinh doanh vl thu nhap chiu thud Icheng bao gom cac khoan thu rthap hay chi phi tinh thue hoac ducfc khau trir trong cac nam khac (bao gOtn ca 18 mang sang, neu co) va ngoai ra kheng bao gem cac chi tieu kheing chit, thud Mac kheng duqc khau trir.

Thud thu nhap hoar' lai diroc tinh tren cac khoan chinh lech gifts gia tri ghi so va ca sa tinh thus thu nhap cua cac khoan mu( tai san hoac Ong no tren bao cao tai chinh va clugc ghi nhan theo phucmg phap bang can dei kd toan. Thud thu nhap hoan lai phai tra phai ducc ghi nhan cho tat ca cac khoan chinh lech tam thei con tai san thue thu nhap hoan lai chi duct ghi nhan khi chat than co dit lqi nhuan tinh thue trong tuong lai de khau ire cac khoan chdnh lech tam thoi.

Thud thu nhap hoan lai diroc xac dinh theo thud suAt do tinh se ap dung cho nam tat san &roc thu hei hay no phai tra duqc thanh loan. Thue thu nhap hoan lai &roc ghi nhfin vao bao cao kat qua hog Ong kinh doanht va chi ghi vao vein chit se hOu khi khoan thue do co lien quan den cac khoan muc duct ghi than vao von chit sor hau.

Tai san thud thu nhap hoan lai va no thud thu nhap hoar) lai phai tra &roc be trir khi C6ng ty c6 quydn hqp phi!) de bit trir gift tai san thue thu nhap hien hanh vai thus thu nhap hien hanh phai map va khi cac tai san thud thu nhap hoar, lai va no thud thu nhap hoan Iai phai tra lien quan tai thud thu nhap doanh nghiep dtroc quail ly bei ding met ca quan thue va Cong ty c6 du dinh thanh toan thud thu nhap hien hanh tren Ca Sa thuan.

Viec xac dinh thud thu ilhap cea Cong ty can air vao cac quy dinh hien hanh vS thud. Tuy nhien, nhung quy dinh nay thay doi tieo timg thei kjr va viec Vic dinh sau ding ve thud thu nhap doanh nghiep tey thuec vao ket qua kiem ra cua ca quan thud' co tham quyen.

Cac Ioai thud khdc dmic ap dung thco cac lust thud hidn hanh tai Viet Nam.

1 0

CONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNG Toa nha EVN Land Central, 78A Duy Tan, quan Hai Chau Bao ego tai chfnh Thanh ph6 Da. gang, CHXHCN ‘fiet Nam Cho nam tai chinh ket thac ngay 31/12/2010

THUYET MINH BAO CAO TAI CH1NH (Tiep theo) MAU SO B 09-DN Car thuyit minh nay la mot b‘i pila'n hop thank va can &coc cloc dfing then vol bcio ccio tai chinh kern theo

5. TIEN VA CAC KHOAN TUONG DUONG TIEN

31/12/2010 31/12/2009 VND VND

Tien mat 1.567.360.167 196.508,552

Tien girl nein hang 1.935.397.383 10.479.834.087

Cac khoan nrcrng &tong tien(i) 26.000.000.000

29.502.757.550 10.676.342.639

(i) Cac khoin turn g ducmg tien the hien s6 du cac khoan tin gin co 4 hz.tri throi 3 thing tai Ngan hang TMCP Nta Ha NOi va Ngan hang TMCP Quan d6i.

6. HANG TON KHO

31/12/2010 31/12/2009 VND VND

Nguyen lieu, vat lieu 12.309.140.687 3.080.070.467

Cong co, dog co 269.380.104 80.069.890

Chi phi san xuAt, kinh cloanh da dang 90.701.774.996 45.202.617.163

Thanh pham 652,388.693 2.166.233.063

103.932.684.480 50.528.990.583 1

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9. BAT DANG SAN DAL TU

Nguyen gia Tai ngay 01/01/2010

Nha cira, v(it kien trtic Quyen sir dung

VND VND

Tang trong nam (*) 18.693.000.000 162.320.000.000

Thanh ly, nhtrqngban Tai ngity 31/12/2010 18.693.000.000 162.320.000.000

Gia trj hao men lay ke Tai ngay 01/01/2010 Khau hao trong nam 407.611.250 Thanh 15, Tai ngay 31/12/2010 407.611.250

Cis; tri can 10 Tai ngay 31/12/2010 18.285.388.750 162.320.000.000

Tai ngily 31/12/2009

tong VND

181.013.000.000

181.013.000.000

407.611.250

407.611.250

180.605.388.750

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tea nha EVN Land Central, 78A Duy Tan, quan Hai Chau Brio clo tai chinh Thanh phO Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thiic ngay 31/12/2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU Sb B 09-DN Ccic thuyet minh nay la mpt bO' phcin hop thanh va can ehtqc doc ddng then veri bcio cao tat chinh kem theo

8. CHI PHI XAY D1tNG CO BAN DO DANG

Nam 2010 VND

196.949.191 25.621.142.820 (3.962.363.636)

Ky hoot d6ng tir ngay 1/12/2009 din

ngity 31/12/2009 VND

SO du ky Tang trong 4 Ket chuyen sang tai san dinh hUu hinh

S6 cu6i ky

Chi tit cac cong trinh ♦ DCB de dang cu6i - Tram nghien - Tram tr6n - Nha may san xuat bao of

196.949.191

196.949.191

196.949.191

21.855.728.375

229.949.191 21.625.779.184

(*) Phan bet d6ng san diu to tang trong nam bao g6m:

Mua khach san Riverside Da Nang gtim 13 tans va trong thiet bj may m6c gan lien theo hop dOng chuyen nhtrong quyen sir dung dat va tai san gan lien vai dat, trong d6 gia tri quyen sir dung dat la 61,4 ty' dons va tat san gan lien gia tri 18,6 ty d6ng, Cong ty da nhan giay chimg nhan quyen sir dung (lit va tai san gin lien duoc cap b6i Uy ban nhan din Thanh ph$ Da Nang ngay 9 thang 7 nam 2010.

Mua quyen sir dung 16 dat 5.000 m2 theo , hop ang chuyen nhucmg quyen sir dung dat ngay 24 thing 6 ram 2010, gia trj quyen sir dung dat &roc chuyen nhuong la 100 tj , ding. C6ng ty da nh4n duoc giay chimg quyen sir dung dat duoc cap bai Uy ban nhan din quan Son Tra ngay 25 thang 8 nam 2010.

• Cac chi phi khac c‘i lien quan den cac giao dich tren.

Cong ty kW:Mg thkrc hier trich kh4u hao di vai quyen sir dung dat do day la guy& sir dung dit kheing c6 thbi han. Nlor trinh bay tai Thuyet minh s6 15, Cong ty cla the chap quyen sir dung dat vai tong gia trj con lai tai ngay 31 thanP. 12 nam 2010 la 162.320.000.000 dng de dam bao cho cac khoan den vay Ngan hang Thucmg mai Co plan Dal duong theo Hop ding so 57/2010/HDTD1-0CEANBANK06 ngay 10 thing 7 nam 2010.

CONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNG Toa nha EVN Land Central, 78A Duy Tan. quan Hai Chau Thanh phO Da Nang, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cac thuy‘t mink nay la *it by phan hop thanh va can &roc doc clang thdi voi bcio cao tai chinh kem theo

10. DAU Tlf VAO CONG TY LIEN KET

lUioan dau tu vao cong , y lien ket the hien khoan dau tir vao COngty Co phin Diu tu Khu Cong nghi4p H6a Cam v4ri gia goc ktnan dau tu la 22,8 ty dOng. Thong tin chi tiet nhu sau:

Noi thank lip Ty If phan Ty If quyen bifu Ten cong ty lien ket va hoat dOng so. Wu (%) quyet nim gi• (%) Hoot ding chinh

Clang ty CP Diu tu Khu Quan Hai 45,5 45,5 Dau tu, khai thac va Cong nghifp 146a Cam Chau, TP Da kinh doanh khu Ong

King nghiep. Kinh doanh bit Ong san

Thong tin tai chinh t6m at vt cong ty lien ket ctia Ong ty dirgc trinh bay nhu sau:

31/12/2010 VND

106.699.527.887 (52.210.206.100)

54.489.321.787 24.792.641.413

Tong tai san TOng cling n6 Tai san thuan Phan tai san thuan Cant ty dau tu vao cong ty hank&

11. DAU TU. DAI }131■1 MAC

La khoan dau to vat) Con ty CO phan Diu tu. Dau khi Nha Trang. C6ng ty da von bang tien la 11,3 dOng tir ngay 19 thane; 8 nam 2010, ty 14 von g6p dia Cong ty chiem 3,77% tong von dieu le dm Con

ty CO phan Dau tu Diu khi Nha Trang.

12. CHI PHI TRA TRUOC DAI KY hoht dOng tir nghy

Bao ciao tai chinh Cho narn tai chinh ket thilc ngay 31/12/2010

MAU SO B 09-DN

SO du du ky Nhan ban giao tir Cong ty TNHH MTV Xay lip Diu khi Mien T•ung Tang trong ky Phan bO vao chi phi tro tg ky

SO dir cuOi ky

Mtn 2010 1/122009 den ngay

31/12/2009 VND

11.810.455.405

VND

11.517.223.534

18.448.913.868 985.349.732 (14.394.312.811) (692.117.861)

15.865.056.462 11.810.455.405

14

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tba nha EVN Land Central, 78A Duy Tan, quin Hai Chau Bao cao tai chinh Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31/12/2010

THUYET MINH BAO CAO TA1 CHINH (Tiep theo) MAU S6 B 09-DN Ccic duvet minh nay la 'Of ba pi* hop thanh va can &roc clot clang thai vai bao ccio tai chinh kern theo

13. VAY VA NO NGAN H AN

31/12/2010 31/12/2009 VND VND

Vay ngin han (*) 119.970.872.209 25.893.364.243

Khoan vay so 1 68.124.756.704 25.893.364.243

Khoan vay so 2 32.633.889.195

Khoan vay so 3 19.212.226.310 Ng dai han den han tra 12.721.038.531 331.398.531

132.691.910.740 26.224.762.774

(*) Vay ngan han g8m 3 khoin vay:

Khoan vay s6 I: Day la khoan vay tir Tling Cong ty Tai chinh Co phin Diu khi Viet Nam - Chi nhanh Da Nang theo Hop d6m; tin dung han mire s6 27/TDHM-NH/TDIO va Hop d6ng bao lanh han nuirc so 03/BL-HM/TXV09 ngg• 4 thang 02 nam 2009. T6ng C6ng ty Co phin Xfiy lap Dau khi Viet Nam Cly quyen cho Tong Giam cOc C6ng ty tr►rc tiep giao dich, rut von, sir dung han mac vay von ngan han va bao lanh vii han mac tir dung la 70 tj , d6ng va yeti han ram bao lanh ia 40 ty ding. Muc dich khan vay nham b6 sung von luu ding cho hoot Ong san xuAt kinh doanh vii th6i han cho vay la 6 thang theo tfing Idle ink nhin ng. Lai suit cho vay la !Ai suit ngan han do ben cho vay tong b6 tai th&i diem ben vay rat von va &rot ghi cu the ten tirng khe uOc. Lii suit qua han duqc tinh bang 150% lai suat cho vay.

Khoan vay s6 2: Day la khogi vay Ngan hang Thuong mai a phin Quan (10i theo Hop dog so 603 ngay 28 thang 6 nam 2C 10. Theo (16, han mire vay la 30 ty dling, han mire bao lanh la 40 ty d6ng. Muc ich-khoan vay la b6 sung-vOn-km-d6ng phuc-vu hoar Ong kinh doanh trong nam2a10.6Lhan cho vay toi da ia 9 thang/khe etc. Lai suat quy djnh theo Lyng Ian rat von. Khoan vay duqc the chap bang cac quyen &Si no khoi *mg xay lap hoan thanh va mOt so nguon thu hop phap khac.

Khoin vay so 3: Day la khoan vay Ngan hang TMCP Nha Ha Ni0 theo Hop d6ng vay so 1009DN163. Theo do, hat mix vay k 50 t d6ng, khoan vay diroc the chip bang tai san bao dam la gia trj khoan phai thu con lai tir hqp d6ng (ay dung do Ngan hang TMCP Nha Ha NOi tai trq von dtroc quy djnh cu the tai cac Hop d6ng the chap lien quan den hop (tong tin dung han mire s6 1009 va tit cite nguOn thu hop phap khac. Muc dich khan vary la b6 sung von lutylOng phtic vu hog dung kinh doanh trong !lam 2010. Thai han cho vay toi da la 6 thang/ khe dn. Lai suat quy djnh theo tirng Ian rut On. Khoin vay duqc the chip bang gia tri khoan phai tiu con lai tir hop dOng xay dtmg do Ngan hang TMCP Nha Ha NOi tai tro.

14. THUE VA CAC KHO,iN PHAI NOP NHA NU&

31/12/2010 31/12/2009 VND VND

Thue gia tri gia tang - 3.589.367.645 Thue thu nhip doanh nt,hiep 6.818.379.481 1.990.626.304 Thue thu nhip ca nhan 144.112.884 30.220.373 Thui tai nguyen 31.063.500 20.290.500 Clic khoan phi, le phi 6.903.000 6.763.500

7.000.458.865 5.637.268.322

LONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Toa nha EVN Land Central, 78A Duy Tan, quail Hai Chau Thanh ph6 Da Wang, CHXHCN Viet Nam

Bao ego tai chinh Cho nam tai chinh 1th thtic ngay 31/12/2010

THUYET MINH BAO CAO TAI CH1NH (Trap theo) MAU SO B 09-DN Ccic thuyk minh nay la mat ba pian hop thanh va can dupe cloc rldng thai vai bdo cao tai chinh kem theo

15. VAY VA NO DAI HAN

31/12/2010 31/12/2009 VND VND

Vay dai han 117.401.767.198 1.077.045.227 Khoan vay so 1 745.646.695 1.077.045.227 Khocin vay so 2 5.905.920.917 Khoan vay so 3 109. 178.016.636 Khoan vay so 4 1.572.182.950 Nq dai han khac 4.426.608.174

121.828.375.372 1.077.045.227

Khoan vay s6 1: Day la khoan vay khOng the chAp bang tai san mA Cong ty TNHH mot thinh vien Xay lap Dau khi Mien Trung ky hqp dong tin dung trung va dai han vai T6ng Cling ty Tai chinh Co phan Dau khi Viet Nam - Chi nhimh DA Nang (hqp (tong so 5) yeti han mire tin dung la 15 ty 516ng s tai ngay 23 thang 12. nam 2008. Sa, khi chuyen d6i tir Ong ty TNHH, CEng ty Co phan Xay . lap Dau khi Mien Trung tiep tpc thuc hien hqp dong nay. Khoan vay nay clime tra lam nhieu Ian. bat dau tit thang 10 nam 2009 tai thang 1 nam 2013. Khoan vay chiu lei sat bang lei suet huy gong von ca nhan 12 thing bang VND ctia Tong Cong ty Tai chinh Co phan Dau khi Viet Nam (loci tra tai cuOi ky) cong 6c/o/nam, dieu chinh 3 thang/lan. Khoan vay dai hp nay nham muc dich dau to vao "Du An Xtrerng ca khi va vat lieu xay dung Dung Quat - cuang NO".

Khoan vay s6 2: Day la khoan vay khong the chap bang tai san tir Ting COng ty Tai chinh Co phan Dau ;or khi Viet Nam theo Hop d6ng tin dung s6 12/TDH/2009 ngay 29 thang 12 nam 2009. Theo da, han muc vay la 12,4 ty dong, mut , dich de dive hien dau to may mac thiat bi, thai han vay tOi da la 60 thang ke tir ngay rut von dau nen, IA sulfttif-ng tan rut v8n. IEL

Khoan vay so 3: Day lh khoan vay Ngan hang Thucmg mai Co phan Dai ducmg theo Hqp d6ng s6 57/2010/HDTD1-0CEANBANK06 ngay 10 thang 7 nam 2010. Theo do, han mire vay la 110 ty d6ng vai tiled han vay_120 thing ke tir ngay giii ngan dau tien. Muc dich khoan vay la vay mua va dau tokhach san Da Nang Rh erside va 16 dot 5.000m2 kern thee. Lai suet cho vay ap dung mire 17%/nam, duqc dieu chinh 3 thang/ Ian bang lei suet ti6t kiem VND ky hp 12 thing tra lei sau cue Oceanbank cong bo tai thqi diet!, d eu chinh cong bien d6 toi thieu 6%. Khoin vay duce the chap bail Quyen sir dung dot cho to dot so EC 103853 duqc dinh gia the chap la 60 ty dong va Quyen sir dung Oat va tai san gan lien vai dot theo Giay chimg nhan quyen sir dung dot s6 AA 291249 duqc dinh gia tri the chap la 77,435 ty' d6ng. Lai sat qua han la 150% Lai suet ap dung.

Khoin vay s6 4: Khoan vay Ngan hang Thucrng mai Co phAn Dai ducmg theo Hata cl6ng so 110/2010/HDTD1-0CE kNBANK06 ngay 29 thang 9 nam 2010. Theo d6, han muc vay la 83 ty (long veri tiled han vay 84 thang tir ngay giii ngan dau tien. Muc dich cua khoan vay la dau to )(Ay dung nha may san xuat bao bi tai Dung Quat, Quang NO. Lai suet cho vay ap dung mac 16,2%/nam, duqc dieu chinh 3 thang/ Van bang tai suet fiat kiem VND ky han 12 thang tra lei sau cite Oceanbank cong b6 tai tiled diem dieu chinh cOr.g bien d6 t6i thieu 5%.

[Oman vay dai han clugc hoan tra theo lich sau: 31/12/2010 31/12/2009

VND VND Trong vong mix nam 12.721.038.531 331.398.531 Trong nam thin hai 16.015.824.229 331.398.531 Tir nam thin ba dnn n . . . 414.248. 165 Sau nam nam 54.178.016.637

121.828.375.372 1.077.045.227

Trir: s6 phai tra trong vong 12 thang (duqc trinh bay a phan nq ngan han)

12.721.038.531 331.398.531

S6 phai tra sau 12 thang 109.107.336.841 745.646.696

LONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNC Tea nha EVN Land Central, 78A Duy Tan, quail Hai Chau Thanh pile Da Nang, CHXHCN Viet Nam

, Brio trio tai chinh Cho nam tai chinh ke't thirc ngay 31/12/2010

THUYET MINH BAO CAO Ti.1 CHINH (Tiep theo) MAU SO B 09-DN Cric thuyit minh nay la mot th0 !AO hop thanh va can &Qv doc cldng Mai vai hero ccio tai chinh kern then

16. VON CO BONG

Thay d6i trong vein c6 (long

V6n dieu le Lqi nhugn sau thui

chum phan ph6i T6ng

Tai ngay 01/12/2009

VND VND VND

Nhin ban giao von tar Cong ty 50.000.000.000 50.000.000.000

TNHH MTV Xay lip Diu khi Mien Trung Lqi nhuan trong ky - 2.920.635.343 2.920.635.343

Tai ngity 31/12/2009 50.000.000.000 2.920.635.343 52.920.635.343

Tang trong Om (i) 100.000.000.000 100.000.000.000

Lai nhuan tong nam - 22.136.973.277 22.136.973.277

Tra c6 tic (ii) (11.250.000.000) (11.250.000.000)

Giam khac trong nam (123.948.811) (123.948.811)

Tai ngay 31/12/2010 150.000.000.000 13.683.659.809 163.683.659.809

(i) Ngay 16 thang 11 ram 2009, 1-16i dOng Quin trj T6ng Cong ty Co phan Xay lip Diu khi Viet Nam di co Quyet dinh so 965/QD-XLDK ve viec phe duyet phtrang an chuyen doi Conk ty TNHH MTV Xly lip dau khi Mien Trung thanh Cong ty co phan vai von dieu le la 150 ty (long. Tar ngay 01 thing 01 nam 2010 den ngay 10 thang 02 nam 2010, von dieu le cua Cong ty di dtrqc g6p them bOi cac co Ong la 100.000.000.000 dimg.

(ii) Th8ng bao so 540/TB-HDQT-XLDKMT cfra Hei dong Quan tri ngay 19 thang 10 nam 2010 giri SO Giao dich Chang khoan Thrinh pho He Chi Minh, quyet dinh torn Ong co tire nam 2010 Ian met vOi ty le la 750 cliing/co phin. Ngay 21 thang 10 nam 2010,6 Giao djch Chirng khoan thanh phi!) He Chi Minh c6 Ong van phgc dap clang viec chia co8 tirchu tren caa Cong ty. Den ngay 30 tl•ang 11 nam 2010, Cong ty di hogn thanh viec torn Ong coO tire bang tien cho cac co dong vai tor g so tien la 11.250.000.000 dong.

Von dieu le

Theo Giiy chin% nhin _tang 4 kinh doanh, yen dieu le ctia Cong ty la 150 ty d6ng. 'raj ngay 31 thang 12 ram 2010, von dieu di dircrc cac co clang Op du nhtr sau:

STT Co clang SO co plan (1000 CP)

TS ri. ./0 Cia tri ce phin (VND)

1 T6ng ang ty CO )hin Xay lip Diu khi Viet Nam 7.650 51,00% 76.500.000.000

2 Cong ty TNHH Diu to va Phat trien Bit Ong san 1.500 10,00% 15.000.000.000

3 Ong Pham Quy Nhon 1.188 7,92% 11.880.000.000 4 Cac co don khic 4.662 31,08% 46.620.000.000

COng 15.000 100,00% 150.000.000.000

17. DOANH THU

Doanh thu hoat gong xay lip Doanh thu hoat dgng khac

18. GIA VON HANG BAN VA INCH VI) CUNG CAP

Gia von hoat ding xay lip Gia von hoot Ong khac

19. CHI PHI THU THL NHAP DOANH NGHltP HItN HANH

Lpi nhuan ke toan tru&c thud

Tit: Thu nhap khong c'tiu thud Cgng: Cac khoan chi pl i khong dugc khau trir Thu nhap chju thus Thud suAt Thai thu nhap doanh nghiep

Nam 2010 VND

460.389.862.487 10.579.853.248

470.969.715.735

Nam 2010 VND

397.254.332.783 8.345.150.799

405.599.483.582

Nam 2010 VND

29.515.964.370

29.515.964.370 25%

7.378.991.093

20. LAI CO BAN TREN CO PHIEU

Lei co' ban teen a phiCv

Vic tinh loan lai trill co phieu tai ngay 31 thang 12 nam 2010 dugc dua tren so Lai nhuan thugc ve CO clang ses hiru co p lieu phe thong va so Wang binh quan gia quyen cita so co phieu phg thong dang Itru hanh, dugc thuc hi0 nhu sau:

Lai nhuan:

Nam 2010 VND

22.136.973.277 22.136.973.277

Lgi nhuan ke toan sau glue thu nhap doanh nEhiep Lqi nhuan de tinh lei ccr ban tren co phieu

SO co phieu:

31/12/2010 CO phieu

13.958.904 S6 birth quen .gia quyen cita co phieu ph6 thong de tinh lai ca ban tren c6 phieu

Lai co ban tren CO phiet .

Nam 2010 VND

1.586

Lai co ban tren co phie I

18

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tea nha EVN Land Central, 78A Duy Tan, quin Hai Chau Belo cao tai chinh Thanh ph6 Da King, CHXHCN viet Nam Cho nam tai chinh ket thac ngay 31/12/2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DN Cac thuyOt minh nay la mOt bd plan hop thanh va can dtroc clot ddng that vat boo cao tdi chinh kem theo

21. NGHIEP Vt; VA SO DU VO1 CAC BEN LIEN QUAN

Trong nam, COng ty da t o cac giao dich sau vOi cac ben lion quan: Nam 2010

VND

Cap von T6ng Cong ty Co phin Kay lip Diu Ichf Viet Nam 26.500.000.000

Doanh thu

'Ring Cong ty Co phin Kay lap Diu khi Viet Nam Ban dieu hanh chr an Polypropylene Nha may 19c du Dung Quit Ban QLDA Nha may 19c diu Dung Quit

Cong ty Co phin Nhien lieu Sinh hcic Dau khi Mien Trung

Mua tai san, hang h6a. dich vet

T6ng Cong ty Co phan .Kay lip Diu khi Viet Nam Cong ty TNHH MTV d ch vu tong hqp Dau khi Quang Ngai Tong Cong ty Bao hien,. Diu khi Viet Nam khu vqc Da Ning

106.041.335.064 5.942.352.380

26.103.582.178 10.957.193.063

7.381.238.860 10.372.669.400

266.446.300

Lai vay Lai tien vay phai tra To,tg Cong ty Tai chinh Co phin Diu khi Viet Nam - CN 7.586.507.478

SAN Da Ning

SO Mt voi cac ben lien quan:

31/12/2010 31/12/2009

VND VND

Phil thu Tang Cong ty Co phin Kay lip Diu khi Viet Nam 27.756.954.982 21.826.912.301 T6ng Cong ty Co phin Dich vu Tong h9p Diu khi 4.849.005.900 2.679.383.722 Cong ty Co phan Xay drng Diu khi Ngh'e An 218.028.048 877.968.713 Ban dieu hanh Dv an Polypropylene Nha may 19c diu - 16.207.155.363 Dung Quit Cong ty CP Nhien lieu Sinh h9c Diu khi Mien Trung 17.871.050.000

Phai tra T6ng Cong ty Co phin Kay lip Diu khi Viet Nam 3.456.324.227 16.414.134.246 Cong ty Co phin Xay li.p dtrang 6ng be chira dm khi - 1.723.363.000

°Ong ty TNHH MTV I VTH Diu khi Quang NO 2.124.446.637 Cong ty CO phin Truyel thong Diu khf Viet Nam - 276.821.600 Xi nghiep Thi ding ca ;iesi Diu khi - T6tig Cong ty Co 6.123.347.000 6.158.129.000 phin Xfiy lip Diu khi Viet Nam

Clic khoan nhan frng tru•frc Ban QLDA Nha may loc diu Dung Quit I8.935.812.824 13.183.653.235

Ca khuan v ay

Tong Cong ty Tai chinh Co Olin Diu khi Viet Nam -CN Da Ning - Vay ngin han: - Vay trung han:

69.734.068.872 6.651.567.612

25.893.364.243 1.077.045.227

22. St j K1$11 SAU NGAY KET THUC KY Kt TOAN

Theo Bien ban Dai h6i CO clang bat thutmg ngay 8 tiling 1 nam 2011, cac co Clang da th6ng qua phuong an phat hanh co phieu tang von dieu le tir 150 ty dOng len 400 ty' clOng, v6i muc dich chinh la dau to vao du an Oa nha phirc hqp - chung cu cao cap tai 16 dat 5000 m2 tai quan San Tra, thanh phO Da ning (225 ty dOng), va du an Nha may San xuat bao bi Polypropynlen (25 ty dOng).

Tuy nhien, theo C6ng yin so 012/HDQT-XLDKMT ngay 28 thing 1 nam 2011 caa Chit tjch H6i (king Quin trj cua COng ty giri Tong Cong ty CO phan Xay lip Diu khi Viet Nam, Cong ty da de nghi viec chuyen nhucril khach sin Da Nang Riverside va 5.000 m2 dat di tap trung cho hoat d6ng kinh doanh chinh la xay lap. Tai C5ng van s6 496/XLDK-DTDA ngay 15 thang 02 nam 2011, Tong Ong ty CO phan Xay lap Dau khi Viet Nam da co dOng y cho Cong ty chit d6ng thuc hien viec chuyen nhugng quyen sir dung dat dung Khach san Da Nang Riverside tren , dat va 5.000 m2 dit ma Ong giai doan 2, viec chuyen nhuvng theo phtrcmg thirc ban dau gia tai san On lien v6i quyen sir dung dit se duqc thuc hien pha hqp vai quy dinh hien hanh caa Nha mac, Dieu le to chtic va hoat d6ng caa 0:Mg ty. Tai thari diem phat hanh bao cao chinh nay, Cong ty yin chua thuc hien ban khach san va to dat.

23. SO LIEU SO SANH

La so lieu bang can, dOi ke toan ngay 31 tilling 12 nam 2009 da dtrqc kiem toan. Khong CO s6 so sanh bao cao ket qua ho•d6ng kinh doanh va bao cao ltru chuyen tien to do ky hoat d6ng dau tien

'a COng ty la tir ngay 01 ang 12 nam 2009 den ngay 31 thang 12 nam 2009.

VO Vin Dub] Ke toan trtrerng

Bai Gang Toanh TOng Giant ctOc

Ngezy 16 thang 3 nam 2011

20